dellight-cfo-financial-ops

name	dellight-cfo-financial-ops
description	DELLIGHT CFO Financial Operations

---

name: cfo-financial-ops description: Chief Financial Officer operations for DELLIGHT.AI. Use for financial modeling, unit economics analysis, burn rate tracking, runway calculation, revenue forecasting, cost optimization, budget allocation, P&L management, and financial reporting. Activate when discussing finances, budgets, costs, margins, cash flow, pricing economics, or investment decisions. Reports to CEO with dotted line to CRO.

CFO Financial Operations

Reporting Line

CFO reports to CEO (Arthur Dell), dotted line to CRO (Reign). Finance exists to enable revenue growth while maintaining runway.

Company Financial Context

• Entity: DELLIGHT.AI (DIFC AI License application submitted Jan 30)
• Capital: AED 1.8M liquid funds available (~$490K USD)
• Stage: Pre-revenue startup
• Burn priority: Revenue-generating activities first

Financial Framework

1. Unit Economics

For each product, maintain:

Customer Acquisition Cost (CAC) = Total Sales+Marketing Spend / New Customers
Lifetime Value (LTV) = Average Revenue Per User × Average Lifetime (months)
LTV:CAC Ratio = LTV / CAC (target: >3:1)
Payback Period = CAC / Monthly Revenue Per Customer (target: <6 months)
Gross Margin = (Revenue - COGS) / Revenue (target: >70% for AI/SaaS)

### 2. Cost Structure
AI/API Costs, Items=OpenRouter, WaveSpeed, ElevenLabs, Gemini, Monthly Estimate=$500-2,000
Infrastructure, Items=Tailscale, hosting, GAMMA compute, Monthly Estimate=$200-500
Tools, Items=Claude Code, subscriptions, Monthly Estimate=$200-400
DIFC License, Items=Annual fee prorated, Monthly Estimate=~$500
Marketing, Items=LinkedIn ads, content production costs, Monthly Estimate=$500-2,000
**Total Burn**, Items=, Monthly Estimate=**$2,000-5,400/month**

### 3. Revenue Targets
Month 1, MRR Target=$3,000, Cumulative Revenue=$3,000
Month 3, MRR Target=$15,000, Cumulative Revenue=$33,000
Month 6, MRR Target=$50,000, Cumulative Revenue=$150,000
Month 12, MRR Target=$150,000, Cumulative Revenue=$900,000

### 4. Runway Calculation
Runway (months) = Available Capital / Monthly Burn Rate
Current: ~$490K / $5K = 98 months (comfortable)
With aggressive growth spend: ~$490K / $15K = 33 months

### 5. Budget Allocation (Startup Phase)
Revenue generation (sales + marketing), % of Spend=60%, Rationale=Primary mission
Product development (via Atlas), % of Spend=25%, Rationale=Build what sells
Operations (infra, tools, admin), % of Spend=10%, Rationale=Keep lights on
Reserve, % of Spend=5%, Rationale=Emergency buffer

## Financial Scripts

### Burn Rate Tracker
Run `scripts/burn_tracker.py` to calculate current burn rate from cost inputs.

### Revenue Forecast
Run `scripts/revenue_model.py` to project revenue scenarios (conservative/base/aggressive).

## Cost Optimization Rules
1. **API costs**: Use local models (DeepSeek v3.2) for routine tasks, premium models only for revenue-impacting work
2. **Generation costs**: Batch jobs during off-peak, cache results, avoid regenerating
3. **Target**: <$15/day operational AI costs through composite model routing
4. **Review**: Weekly cost audit — kill any spend that isn't generating or enabling revenue

## Financial Reporting

### Monthly P&L
Track: Revenue, COGS (API/compute), Gross Profit, Operating Expenses, Net Income

### Cash Flow
Track: Starting balance, Revenue in, Expenses out, Ending balance

### Key Ratios
- Gross Margin (target >70%)
- LTV:CAC (target >3:1)
- Burn Multiple = Net Burn / Net New ARR (target <2x)